SHIP INN, PORLOCK, MINEHEAD, MINEHEAD, TA24 8PB
Public House and Premises Decided 4 February 2022 CHG100411425 Altus Group - Oakland - Manchester
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant argued the rateable value should be reduced to £39,250, contending the property should be categorised as a rural public house (category three) rather than a destination house (category two), and that FMT should be reduced by 15% for overtrading and the multiplier should be at the lower end of the range due to the building's age, listed status, thatched roof, and staffing difficulties. The tribunal found the property was appropriately categorised as category two given its attractive period character, good amenities, strong customer demand, and popular tourist location; it found no evidence that performance was due solely to the current operator's skill and therefore no overtrading adjustment was justified; and it determined the Valuation Officer's application of the Rating Manual was reasonable. The appeal was dismissed and the RV remained at £55,500.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.
Grounds argued
- Valuation method
- Trading receipts (pubs, hotels)
- Quantum or end allowance
- Evidence
- Trading accounts, Settled assessments
- Cases cited
- Lotus and Delta v Culverwell
- Hearing
- 21 January 2022
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- Bossington Hall, Allerford, TA24 8HJ — Allowed in part, 1 Mar 2024
All decisions in Somerset West and Taunton Council · Pubs, hotels and leisure nationally
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